The changes and developments in today’s financial life increased the need for reports that a healthy accounting knowledge requires in the companies. This need is crucial not only for the companies, but also for the public authorities, other people and enterprises which need information about the companies. The description and history of Accounting, entry of account informations to the company as documents and healthy registering techniques, and especially teaching the application of the the compulsory Uniform System of Account.
- Prof.Dr. Ümit ATAMAN, "Genel Muhasebe / Muhasebede Dönemiçi İşlemleri ", Cilt 1.
- Prof. Dr. Nuran Cömert DOYRANGÖL, Prof. Dr. Cemal İBİŞ "Genel Muhasebe Tek Düzen Hesap Planına Uygun Defter Tutma Uygulamaları", 2007.
- Prof.Dr.İbrahim LAZOL "Genel Muhasebe" Ders Kitabı 17.ve18.Baskılar, 2017, Ekin Kitabevi
Other Sources
- 1 Nolu Muhasebe Sistemi Uygulama Genel Tebliği
-IFRS and IAS Principles
Course Schedules
Week
Contents
Learning Methods
1. Week
Introduction; description, history, functions of Accounting; the reasons which make Accounting compulsory.
Oral Presentation
2. Week
Basic Principles of Accounting, Document Notion in Accounting
Oral Presentation-Application
3. Week
Accounting documents, Documents in the Tax Procedure Law, Documents in the Turkish Commercial Law.
Oral Presentation-Application
4. Week
Receipts in Accounting, explanation of basic accounting terms.
Oral Presentation-Application-Example
5. Week
Description of account, notions on account, account types and applications.
Oral Presentation-Application-Example-Case
6. Week
Recording methods in Accounting, Basic Accounting equation, books, the aim of book recording, Account Term Notion and account book relation,
Books in Accounting
Oral Presentation-Application-Example-Case
7. Week
Mid-Term Exam
8. Week
Day book, the shape of it, when it must be kept, and an example of application; Ledger, the shape of it, when it must be kept, and an example of application.
Oral Presentation-Application-Example-Case
9. Week
Inventory book, company and independent business books, company account statements, independent business account statements
Oral Presentation-Application-Example-Case
10. Week
Financial charts, description, basic and supplementary financial charts, what is a balance sheet, an example of application related the shape and structure of balance sheet.
Oral Presentation-Application-Example-Case
11. Week
What is an income statement, an example of application related the shape and structure of income statement.
Oral Presentation-Application-Case
12. Week
The examination of balance sheet accounts, account operations, recording
Oral Presentation-Application-Example-Case
13. Week
The examination of income statement accounts, account operations, recording
Oral Presentation-Application-Case
14. Week
Application
Application
15. Week
Final Exam Week
16. Week
Final Exam Week
17. Week
Final Exam Week
Assessments
Evaluation tools
Quantity
Weight(%)
Final Exam
1
100
Program Outcomes
PO-1
PO 1. To have a basic knowledge in the field of Business Management
PO-2
PO 2. To know organizational structure in the way of planning, organization, leadership and control mechanisms
PO-3
PO 3. Recognizing human resources management and labor and social security legislations
PO-4
PO 4. To be master in the legislations related to the business and take legal responsibility by taking basic legislations which shapes the regulatory framework of the business into account
PO-5
PO 5. To take advantage of data collection techniques for problem solving and decision making
PO-6
PO 6. To have a knowledge about basic methods used in accounting and business practices of these methods
PO-7
PO 7. Identify the functions and implementations of marketing in business life, be able to conduct market research and use the marketing communication as required
PO-8
PO 8. To have the knowledge about computers and relevant programs needed
PO-9
PO 9. To be able to apply business processes and basic principles of project management techniques
PO-10
PO 10. To have the ability of effective communication skills both orally and written
PO-11
PO 11. To be able to make quality-oriented plans within business structure
PO-12
PO 12. To be able to develop business analysis for targeting appropriate investments and follow-up
PO-13
PO 13. To be able to take advantage of financial analysis techniques within business environment
PO-14
PO 14. To be able to benefit from major numerical analysis methods and their implementations in business
PO-15
PO 15. To follow the basic legislation related to the business and have a knowledge on basic law
PO-16
PO 16. To have knowledge about Ataturk's Principles and Revolution History
PO-17
PO 17. Recognize the basic principals and processes of production and sales management
PO-18
PO 18. To have vocational knowledge of English in Business and Management
Learning Outcomes
LO-1
The students will be able to explain Accounting Equation
LO-2
The students will be able to comprehend and relate the main concepts of accounting
LO-3
The students will be able to record financial cases and categorize on the basis of account
LO-4
The students will be able to understand and record the end of period operations
LO-5
The students will be able to prepare and report Financial Statements
